Does gender composition of audit teams matter? An examination of audit quality and audit cost
研究了美国大型会计师事务所审计团队的性别构成与审计质量和审计费用的关系，发现女性审计师比例较高的团队能带来更高质量的审计和更低的费用，尤其在员工和高级审计员层面效果显著。
Abstract We examine the relation between the gender composition of audit teams and two important audit outcomes—audit quality and audit fees. We identify gender composition across auditor ranks with novel audit-office level data for 20 large U.S. public accounting firms from 2010 to 2018. We find engagements of audit offices with more female auditors are associated with higher audit quality and lower audit fees. We find the association between gender composition and audit outcomes is strongest at the staff level, and among audit seniors in particular. The results also strengthen in offices with more supportive workplace environments. Overall, our large-scale evidence provides important insights on the role of gender composition of audit teams.